40) m32 :m m12.m9 m3 4 =

40) $$\frac{m^{32} : m^4}{m^{12} \cdot m^9 \cdot m^3} = \frac{m^{32-4}}{m^{12+9+3}} = \frac{m^{28}}{m^{24}} = m^{28-24} = m^4$$

Ответ: $$m^4$$